Determinan Minat Wajib Pajak dalam Menerapkan Sistem E-Filling di KPP Pratama Badung Selatan
Abstract
This study aims to obtain empirical evidence of the effect of information technology readiness, perceived usefulness, system effectiveness, and system feasibility on taxpayers' interest in implementing the e-filling system. The Technology Acceptance Model (TAM) and Task Technology Fit (TTF) are used as a theoretical basis to explain the effect of information technology readiness, perceived usefulness, system effectiveness, and system feasibility on taxpayers' interest in implementing the e-filling system. The number of samples used in the study were 100 respondents with purposive sampling method of determining the sample. The analysis technique used is multiple linear regression analysis. The results of the analysis indicate that information technology readiness and system feasibility have a positive and significant effect on taxpayers' interest in implementing the e-filling system, while perceptions of the usefulness and effectiveness of the system have no effect on the interest of taxpayers in implementing the e-filling system.
Keywords: Information Technology Readiness; Perceptions of Usefulness; System Effectiveness; System Eligibility; Interest in Implementing the E-Filling System.
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References
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Kepuasan, Kecepatan, Keamanan Dan Kerahasiaan Terhadap Penggunaan Fasilitas E-filing Sebagai Sarana Penyampaian Spt Masasecara Online Dan Realtime Bagi Wajib Pajak Badan Di Dumai. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1828–1842.
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Rakhmawati, H., T, S., & Rusydi, M. K. (2020). Influence of TAM and UTAUT Models Of The Use Of E-Filling On Tax Compliance. International Journal of Research in Business and Social Science, 9(1), 106–111. https://doi.org/10.20525/ijrbs.v9i1.576
Sesa, E. S. (2014). Pengaruh Persepsi Wajib Pajak Orang Pribadi Pada Penerapan E-Filling Terhadap Kepatuhan Dalam Menyampaikan SPT Tahunan di Kota Surabaya.
Siregar, K. R. (2011). Kajian mengenai penerimaan teknologi dan informasi menggunakan technology accaptance model (TAM). Rekayasa, 4(1), 27–32.
Sugiharti, M. A., Suhadak, & Dewantara, R. Y. (2015). Analisis Efektivitas Dan Kelayakan Sistem Pelaporan Pajak Menggunakan E-Filling Terhadap Kepuasan Wajib Pajak. Jurnal Perpajakan (JEJAK), 6(2), 2015.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Tahar, A., Riyadh, H. A., Sofyani, H., & Purnomo, W. E. (2020). Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filling: The Role of Technology Readiness. Journal of Asian Finance, Economics and Business, 7(9), 537–547. https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.537
Tam, C., & Oliveira, T. (2016). Performance impact of mobile banking: using the task-technology fit (TTF) approach. International Journal of Bank Marketing, 34(4), 434–457. https://doi.org/10.1108/IJBM-11-2014-0169
Venkatesh, V., & Davis, F. D. (2000). A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies. Management Science, 46(2), 186–204. https://doi.org/http://dx.doi.org/10.1287/mnsc.46.2.186.11926
Wibisono, L. T., & Toly, A. A. (2014). Analisis faktor-faktor yang mempengaruhi minat wajib pajak dalam penggunaan e-filing di Surabaya. Tax & Accounting Review, 4(1), 246.
Widia, W. (2018). Pengaruh Persepsi Kebermanfaatan, Kemudahan Dan Resiko Terhadap Keputusan E-Banking Dengan Kepercayaan Sebagai Variabel Intervening (Studi Kasus Mahasiswa IAIN Salatiga). IAIN SALATIGA.
Zaidi, S. K. R., Henderson, C. D., & Gupta, G. (2017). The moderating effect of culture on e-filing taxes: evidence from India. Journal of Accounting in Emerging Economies, 7(1), 134–152. https://doi.org/10.1108/JAEE-05-2015-0038
Aliah, N. (2020). The Role of E-Filing Improving Taxpayer Compliance in Indonesia. Acccounting and Business Journal, 2(1), 1–9.
Anggraini, D. (2017). Analisis pemahaman teknologi informasi, efektivitas, dan kelayakan e-filing terhadap tingkat kepuasan wajib pajak di Kantor Pelayanan Pajak Pratama Surabaya Gubeng. Widya Mandala Catholic University Surabaya.
Ario, S. (2017). Analisis Fasilitas Sistem E-Filling Dalam Efektivitas Pelaporan SPT Tahunan Di Kota Pekanbaru (Studi Pada KPP Pratama Pekanbaru Tampan).
Ariyanto, D., Dewi, A. A., & Jhuniantara, I. M. G. (2020). Perceived learning assistance and perceived community building assistance: Study on e-learning system. Systematic Reviews in Pharmacy, 11(12), 330–339. https://doi.org/10.31838/srp.2020.12.53
Ariyanto, D., Subroto, B., Purnomosidhi, B., & Rosidi. (2014). Does the Balinese Tri Hita Karana Culture Affect the Adoption and Usage of Information Technology Systems ? Information and Knowledge Management.
Aziz, A., & Adestya, G. I. (2020). Efektivitas Layanan E-Filling Terhadap Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Malang Selatan. Jurnal Akuntansi Perpajakan, 6(1).
Bawazier, F. (2011). Reformasi Pajak di Indonesia. Jurnal Legislasi Indonesia, 8(1), 1–12.
Damayanti, F., & Fauzi, A. (2016). Pengaruh Fasilitas Drop Box, E-Spt Dan E-Filing Dalam Penyampaian Surat Pemberitahuan (Spt) Terhadap Kepuasan Wajib Pajak. Akuntabilitas, 8(3), 225–237. https://doi.org/10.15408/akt.v8i3.2774
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User Acceptance of Computer Technology: A Comparison of Two Theoretical Models. Management Science. https://doi.org/10.1287/mnsc.35.8.982
Davis, F. D., & Venkatesh, V. (1996). A critical assessment of potential measurement biases in the technology acceptance model: Three experiments. International Journal of Human Computer Studies. https://doi.org/10.1006/ijhc.1996.0040
Desmayanti, E. (2012). Faktor-Faktor Yang Mempengaruhi Penggunaan Fasilitas E-Filling Oleh Wajib Pajak Sebagai Sarana Penyampaian Spt Masa Secara Online Dan Realtime. Jurnal Akuntansi, 1(1), 1–12.
Devina, S., & Waluyo. (2016). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kecepatan, Keamanan 75 dan
Kerahasiaan Serta Kesiapan Teknologi Informasi Wajib Pajak terhadap Penggunaan e-Filing Bagi Wajib Pajak Orang Pribadi Di Kota Tangerang, Kecamatan Karawaci. Jurnal ULTIMA Accounting, 8(1), 75–91. https://doi.org/10.31937/akuntansi.v8i1.578
Gefen, D., & Straub, D. (2000). The Relative Importance of Perceived Ease of Use in IS Adoption: A Study of E-Commerce Adoption. Journal of the Association for Information Systems. https://doi.org/10.17705/1jais.00008
Goodhue, D. L., & Thompson, R. L. (1995). Task-technology fit and individual performance. MIS Quarterly: Management Information Systems. https://doi.org/10.2307/249689
Gunawan, T., Suprapti, E., & Kurniawati, E. T. (2017). Persepsi Wajib Pajak Mengenai E-Filing dan Pengaruhnya terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaporkan Pajak. Jurnal Reviu Akuntansi Dan Keuangan, 4(2).
Islam, N. (2011). The Determinants of the Post-Adoption Satisfaction of Educators with an E-Learning System. Journal of Information Systems Education, 22(4), 319–331.
Khaddafi, M., Aspan, H., Heikal, M., Wahyuddin, Falahuddin, & Humaira, Z. (2018). Effect of perception of facilities, intensity of conduct, and satisfaction of tax payers to submission of letter by E-filing notice on tax service. Emerald Reach Proceedings Series, 1, 583–587. https://doi.org/10.1108/978-1-78756-793-1-00001
Lim, W. M., & Ting, D. H. (2012). E-shopping: An analysis of the technology acceptance model. Modern Applied Science. https://doi.org/10.5539/mas.v6n4p49
Martini, I. A. O. M., & Adriati, I. G. A. W. (2020). Important Indicators Affecting Interest of Taxpayer Behavior. Jurnal Riset Akuntansi, 10(2), 132–140. https://doi.org/https://doi.org/10.36733/juara.v10i2.1339
Maryani, N. K. J. (2019). Pengaruh Perilaku Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Penggunaan E-Filing Sebagai Variabel Intervening Pada KPP Pratama Gianyar. JSAM (Jurnal Sains, Akuntansi Dan Manajemen), 1(2), 107–150.
Ming Ling, L., & Muhammad, I. (2006). Taxation and Technology: Technology Readiness of Malaysian Tax Officers in Petaling Jaya Branch. Journal of Financial Reporting and Accounting, 4(1), 147–163.
https://doi.org/10.1108/19852510680001587
Mujiyati, & Wahyuningtyas. (2019). Analisis Faktor-faktor yang memengaruhi Penggunaan E-filing Bagi Wajib Pajak Orang Pribadi (Studi Empiris Pada Wajib Pajak di KPP Surakarta). Proceeding of The Urecol, 169–179.
Mustapha, B., & Obid, S. N. B. S. (2015). Tax Service Quality: The Mediating Effect of Perceived Ease of Use of the Online Tax System. Procedia - Social and Behavioral Sciences, 172, 2–9. https://doi.org/10.1016/j.sbspro.2015.01.328
Noviandini, N. C. (2012). Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan Penggunaan, Dan Kepuasan Wajib Pajak Terhadap Penggunaan E-Filling Bagi Wajib Pajak Di Yogyakarta. Jurnal Nominal, 1(1), 15–22. https://doi.org/10.32639/jimmba.v2i4.644
Nur, T. F., & Valentinus, F. (2020). Kelemahan Penggunaan E-Filling Pada Pengisian Surat Pemberitahuan Tahunan Pajak Penghasilan Orang Pribadi Dengan Periode Penghasilan Kurang Dari 12 Bulan. Jurnal Administrasi Bisnis Terapan, 2(2), 92–102. https://doi.org/10.7454/jabt.v2i2.95
Nurhayati, Anam, H., & Manalu, R. V. B. (2020). Kegunaan, Persepsi Kemudahan, Persepsi Kerahasiaan, D A N Informasi, Kesiapan Teknologi Terhadap Intensitas Perilaku Dalam Penggunaan E-Filing. Jurnal Geo Ekonomi, 11(1), 1–15. https://doi.org/https://doi.org/10.36277/geoekonomi.v11i1.104
Nurjannah, N., Rasuli, M., & Rusli, R. (2017). Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan,
Kepuasan, Kecepatan, Keamanan Dan Kerahasiaan Terhadap Penggunaan Fasilitas E-filing Sebagai Sarana Penyampaian Spt Masasecara Online Dan Realtime Bagi Wajib Pajak Badan Di Dumai. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1828–1842.
Paramaduhita, A. V., & Mustikasari, E. (2018). Non-employee individual taxpayer compliance. Asian Journal of Accounting Research, 3(1), 112–122. https://doi.org/10.1108/ajar-06-2018-0007
Perkasa, A. T. (2016). Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan Penggunaan dan Persepsi Kepercayaan Wajib Pajak Terhadap Minat Menggunakan E-filing Sebagai Sarana Pelaporan Pajak (Study Kasus di PT Pelabuhan Indonesia III Cabang Benoa). Jurnal Ilmiah Mahasiswa FEB, 4(2).
Prawati, L. D., & Britania, H. (2020). The Impact Of Information Technology On Taxation : Corporate Taxpayers ’ Interest In Using Djp Online System. PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(7), 2451–2462.
Rakhmawati, H., T, S., & Rusydi, M. K. (2020). Influence of TAM and UTAUT Models Of The Use Of E-Filling On Tax Compliance. International Journal of Research in Business and Social Science, 9(1), 106–111. https://doi.org/10.20525/ijrbs.v9i1.576
Sesa, E. S. (2014). Pengaruh Persepsi Wajib Pajak Orang Pribadi Pada Penerapan E-Filling Terhadap Kepatuhan Dalam Menyampaikan SPT Tahunan di Kota Surabaya.
Siregar, K. R. (2011). Kajian mengenai penerimaan teknologi dan informasi menggunakan technology accaptance model (TAM). Rekayasa, 4(1), 27–32.
Sugiharti, M. A., Suhadak, & Dewantara, R. Y. (2015). Analisis Efektivitas Dan Kelayakan Sistem Pelaporan Pajak Menggunakan E-Filling Terhadap Kepuasan Wajib Pajak. Jurnal Perpajakan (JEJAK), 6(2), 2015.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Tahar, A., Riyadh, H. A., Sofyani, H., & Purnomo, W. E. (2020). Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filling: The Role of Technology Readiness. Journal of Asian Finance, Economics and Business, 7(9), 537–547. https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.537
Tam, C., & Oliveira, T. (2016). Performance impact of mobile banking: using the task-technology fit (TTF) approach. International Journal of Bank Marketing, 34(4), 434–457. https://doi.org/10.1108/IJBM-11-2014-0169
Venkatesh, V., & Davis, F. D. (2000). A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies. Management Science, 46(2), 186–204. https://doi.org/http://dx.doi.org/10.1287/mnsc.46.2.186.11926
Wibisono, L. T., & Toly, A. A. (2014). Analisis faktor-faktor yang mempengaruhi minat wajib pajak dalam penggunaan e-filing di Surabaya. Tax & Accounting Review, 4(1), 246.
Widia, W. (2018). Pengaruh Persepsi Kebermanfaatan, Kemudahan Dan Resiko Terhadap Keputusan E-Banking Dengan Kepercayaan Sebagai Variabel Intervening (Studi Kasus Mahasiswa IAIN Salatiga). IAIN SALATIGA.
Zaidi, S. K. R., Henderson, C. D., & Gupta, G. (2017). The moderating effect of culture on e-filing taxes: evidence from India. Journal of Accounting in Emerging Economies, 7(1), 134–152. https://doi.org/10.1108/JAEE-05-2015-0038
Published
2021-07-25
How to Cite
PRADNYANI, Ni Luh Putu Sukma; JATI, I Ketut.
Determinan Minat Wajib Pajak dalam Menerapkan Sistem E-Filling di KPP Pratama Badung Selatan.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 7, p. 1838-1853, july 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/71860>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i07.p18.
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